State Benches of Goods and Services Tax Appellate Tribunal are notified.
Notification F. No. A-50050/150/2018 – CESTAT – DoR, dated 14-9-2023.
Finance Ministry notifies State Benches of GST Tribunal at 36 locations.
Notification No. S.O. 4073(E), dated 14-9-2023.
GSTN issues advisory on time limit for reporting invoices on IRP Portal.
GSTN Update, dated 13-9-2023.
Where management of hotel was imposing GST on customers beyond prescription of Act, Tax department would not be liable for the same; Consumer Forum should not entertain any petition against Statutory Authority.
Joint Commissioner of State Tax, Commercial Taxes Department v. State Consumer Disputes Redressal Commission – [2023] 154 taxmann.com 238 (Madras).
Sec. 2(17) of CGST Act – SC grants ad interim stay on HC ruling that Online/offline/physical/electronic/digital Rummy and other games, played with or without stakes on assessee’s Mobile App being substantially and preponderantly games of skill and not of chance, are not covered within expression ‘betting & gambling’ appearing in Entry 6 of Schedule II to CGST Act, 2017; and hence, same are not taxable.
Directorate General of Goods and Services Tax Intelligence (Hqs.) v. Gameskraft Technologies (P.) Ltd. – [2023] 154 taxmann.com 158 (SC).
CBIC issues instructions to streamline the process of customs post – clearance audit work.
Instruction No. 27/2023 – Customs, dated 6-9-2023.